kam...[at]panix.com (Arthur Kamlet) wrote:
- quote -

Thanks Mr. Kamlet.

That's exactly it - I thought that a person with Social
Security number would be a resident of US, but his brother
says he is not so if he is not a resident then he cannot be
claimed either as a dependent or for higher education
credit.

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Vijay Sharma <vj445[at]hotmail.com> wrote:

- quote -

If he has a social security number perhaps he is also a US
resident?

If he is a resident or citizen of the US, and meets the
other tests IRS Publication 501, then you can claim him as
your dependent.

And if you do, you might be able to claim a credit for
higher education costs as tuition & fees deduction or as a
tax credit, as described in IRS Publication 970.

--

ArtKamlet at a o l dot c o m Columbus OH K2PZH

<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ------------------------------------------------------- >

Vijay Sharma wrote:

- quote -

In order to be a dependent a brother must be either a USA
resident alien, a USA national, or a resident of Mexico or
Canada.

- quote -

No, Lifetime Learning credit can only be claimed by parent
of dependent child or non-dependent student. Also, student
must be a US person.

- quote -

I am unfamiliar with California law.

Bill Patch

<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ------------------------------------------------------- >

Vijay Sharma <vj445[at]hotmail.com> wrote:
- quote -

If he has a social security number perhaps he is also a US
resident?

If he is a resident or citizen of the US, and meets the
other tests IRS Publication 501, then you can claim him as
your dependent.

And if you do, you might be able to claim a credit for
higher education costs as tuition & fees deduction or as a
tax credit, as described in IRS Publication 970.

--

ArtKamlet at a o l dot c o m Columbus OH K2PZH

<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ------------------------------------------------------- >

Can a person claim a brother as a dependent who is in USA on
education visa and is NOT a USA resident alien or USA
citizen but has a social security number? Also, can he
claim for his brother's tuition fees credit, etc.

I suppose the answer would be same for both Federal and
State (California).

Thanks in advance for your help.

<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >